Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART VII. Administrative Provisions, Procedures, Interests, Penalties, and Additions to TaxesChapter 1069. Transitory Provisions
Subchapter A. General Provisions
§ 33366. Final agreements to be executed After the effective date of the Code

P.R. Laws tit. 13, § 33366

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2019-02-20 00:00:00+00
§ 33366. Final agreements to be executed After the effective date of the Code

(a) General rule. —

(1) Taxable years starting before January 1, 2011, taxable events taking place or property transfers made before January 1, 2011. — Final agreements to be executed by the Secretary after December 31, 2010, in connection with matters related to taxable years starting before January 1, 2011, or taxable events taking place, or property transfers made before January 1, 2011, shall be governed by the corresponding provisions of the Puerto Rico Internal Revenue Code of 1994.

(2) Taxable years starting after December 31, 2010, taxable events taking place or property transfers made after December 31, 2010. — Final agreements to be executed by the Secretary in connection with matters related to taxable years starting after December 31, 2010, or taxable events taking place, or property transfers made after December 31, 2010, shall be governed by the provisions of this Code.

History —Jan. 31, 2011, No. 1, § 6091.06, retroactive to Jan. 1, 2011.